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    <title>2021 (8) TMI 1311 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal of a member-only club, holding that it is not liable to pay Service Tax on services provided to its members based on the mutuality principle. Citing the Supreme Court&#039;s judgment in a similar case, the Tribunal concluded that incorporated clubs or associations are not subject to Service Tax on transactions with their members. The appeal was disposed of in favor of the club, following the precedent set by the Supreme Court.</description>
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      <description>The Tribunal allowed the appeal of a member-only club, holding that it is not liable to pay Service Tax on services provided to its members based on the mutuality principle. Citing the Supreme Court&#039;s judgment in a similar case, the Tribunal concluded that incorporated clubs or associations are not subject to Service Tax on transactions with their members. The appeal was disposed of in favor of the club, following the precedent set by the Supreme Court.</description>
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